Peter Fitzpatrick (Louth, Fine Gael)
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71. To ask the Minister for Finance his views on a matter (details supplied) regarding the local property tax; and if he will make a statement on the matter. [40011/17]

Paschal Donohoe (Dublin Central, Fine Gael)
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Revenue has advised me that the Local Property Tax (LPT) ‘unfinished housing estate’ exemption is only available for properties that are located within a housing estate, or part of an estate,  that was prescribed as ‘unfinished’, by the Minister for Housing, Planning, Community and Local Government in Statutory Instrument (SI) No. 91 of 2013.

Before claiming the ‘unfinished housing estate’ exemption it is very important that property owners ensure their relevant properties are included on the ‘Prescribed List’ and where there are any clarifications required that they contact the appropriate Local Authority. Revenue had no input to the compilation of the ‘Prescribed List’ and is obliged to disallow any claim to exemption where the property is not included in the list.

The property in question is situated in a housing estate where some of the properties are on the ‘Prescribed List’ and some are not. The owner in question filed an LPT return and claimed an exemption in 2013.  In 2015, as part of its compliance campaign, Revenue selected the claim for routine verification and subsequently withdrew the exemption, as the portion of the estate in which the individual’s property is located is not included in the ‘Prescribed List’.  On that basis the property does not qualify for the exemption and the person is liable to pay LPT for all years since LPT was introduced in 2013.

Revenue advised the person concerned of this situation in 2015 and on a number of occasions in the meantime and also made him aware of the various payment options (including phased arrangement) that are available to him.  In the absence of any suitable response from the individual, Revenue recently commenced collection of the LPT liability through Mandatory Deduction at Source (MDaS) from his salary.  If he now wishes to make an alternative payment arrangement he should contact the LPT Helpline at 1890 200 255.